Legal

Conversion plan & conversion report

Discover the legal requirements for the conversion of companies, regulated in the Swiss Merger Act.

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Conversion plan & conversion report
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The change in the legal form of a company is referred to as a transformation and is regulated by the Swiss Merger Act (FusG). However, it is not possible to convert from any legal form into any other at will. Please read our article Transformation of Legal Form – What You Need to Know to get an overview of the permissible transformations.

Transformation Plan

The creation of the transformation plan is the responsibility of the company's top executive or administrative body. The plan must be written and requires the approval of the general meeting or the shareholders (Art. 59 FusG). Depending on the type of company, different majorities are required, which are listed in Art. 64 FusG. According to Art. 60 FusG, the transformation plan includes:

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